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All Journal SEIKO : Journal of Management & Business Amnesty: Jurnal Riset Perpajakan
munifa, Munifa
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Economics, Econometrics & Finance Social Sciences

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Environmental Taxes: Challenges and Opportunities for Sustainable Development Firdaus, Ahmad; Wahab, Abdul; Mariana, Lina; Munifa, Munifa
Jurnal Riset Perpajakan: Amnesty Vol 7, No 2 (2024): November 2024
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/jrp.v7i2.16460

Abstract

This study explores the role of environmental taxes as a critical instrument for sustainable development, focusing on both the challenges and opportunities presented by their implementation in Indonesia. Environmental taxes, often termed "green taxes," are designed to mitigate environmental degradation by incentivizing industries to adopt eco-friendly practices and reduce their carbon footprint. Although Indonesia has made strides in incorporating environmental taxes through regulations like the carbon tax in Law No. 7 of 2021 and Government Regulation No. 46 of 2017, the application of these policies faces significant hurdles. Key challenges include limited public awareness and understanding of environmental taxes' benefits, as well as concerns over the financial impact on industries. Despite these obstacles, environmental taxes hold substantial potential for environmental enhancement by funding initiatives such as waste management, ecosystem restoration, and the promotion of renewable energy. This research emphasizes the importance of clear communication and collaboration among stakeholders to optimize the effectiveness of environmental tax policies, thereby contributing to Indonesia’s sustainable development goals.
Pengaruh Karakteristik Perusahaan Dimoderasi Pengungkaapan Corporate Responsibily Terhadap Nilai Perusahaan (Studi Pada Perusahaan Industri Tambang yang Terdaftar di Bursa Efek Indonesia) Munifa, Munifa; suun, muh; zakaria, junaidin
SEIKO : Journal of Management & Business Vol 7, No 1.1 (2024)
Publisher : Program Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/sejaman.v6i2.6430

Abstract

Karakteristik Perusahaan Dimoderasi Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan. (dibimbing oleh Muh Su’un dan Junaiddin Zakaria). Penelitian ini bertujuan untuk menguji pengaruh profitabilitas, leverage dan ukuran perusahaan terhadap nilai perusahaan dengan corporate social responsibility Sebagai Variabel Moderasi pada Perusahaan Industri Tambang yang Terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan data sekunder yang dibutuhkan dalam penelitian ini adalah data Annual Report perusahaan sektor pertambangan tahun 2020–2022 dari website www.idx.co.id dan pengambilan sampel atas responden dilakukan secara purposive sampling. Teknik analisis data dilakukan dengan analisis statistik deskriptif dan PLS (Partial Least Square). Hasil ini menunjukkan bahwa variabel profitabilitas, leverage dan ukuran perusahaan berpengaruh positif terhadap nilai perusahaan. Hal ini berarti bahwa profitabilitas, leverage dan ukuran perusahaan dapat meningkatkan nilai perusahaan. Sementara itu, corporate social responsibility sebagai variabel moderasi mampu memperkuat pengaruh profitabilitas dan leverage terhadap nilai perusahaan dan corporate social responsibility sebagai variabel moderasi mampu memperlemah pengaruh ukuran perusahaan terhadap nilai perusahaan Kata Kunci: Profitabilitas, Leverage, Ukuran Perusahaan, Nilai Perusahaan, Corporate Social Responsibility.
Co-Authors Abdul Wahab Ahmad Firdaus, Ahmad Lina - Mariana, Lina - Suun, Muh Zakaria, Junaidin